Group 1 - The article discusses the exemption of value-added tax (VAT) for membership fees collected by social organizations, effective from May 1, 2016, as per the relevant regulations [4][5]. - Social organizations are defined as non-profit legal entities established according to national laws and regulations, which can collect membership fees from individual, unit, and group members [5]. - Any other income generated from business activities by social organizations is subject to VAT according to the law [5]. Group 2 - The article outlines the tax treatment of expenses incurred by enterprises for hiring seasonal workers, temporary workers, interns, and rehired retirees, which must be categorized into salary expenses and employee welfare expenses for corporate income tax deductions [10]. - Salary expenses are included in the total salary base for calculating other related expense deductions as per the Corporate Income Tax Law [10].

Group 1 - The article discusses the process for handling VAT input tax credits that have been reversed, along with the procedures for reclaiming export tax refunds and addressing consumption tax adjustments [2] - It outlines the steps for taxpayers to confirm invoice deductions through the new electronic tax bureau, including selecting invoices and confirming deductions [2] - The article specifies that for abnormal vouchers processed before July 2021, there is no need for re-selection for deduction, and taxpayers can directly report the allowable deductible tax amount as a negative value after verification by tax authorities [2] Group 2 - The article provides guidance on how cross-regional taxpayers can handle tripartite agreements within the electronic tax bureau, allowing them to use existing agreements without needing to re-sign [8] - It details the operational steps for taxpayers to log into the electronic tax bureau and manage tripartite agreements, including confirming bank account information related to the agreements [8]